S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

RAMCHANDRA MANGILAL SARATHE,KHANDWA vs. ITO-I KHANDWA, KHANDWA

In the result, the appeal of the assesse for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniramchandra Mangilal Ito-1 Sarathe Khandwa Gram Mathela Vs. Khandwa

1 of 5 Ramchandra Mangilal Page 2 of 5 3. There is a delay of 1003 days in filing present appeal and assessee has filed an application for condonation of delay which is supported by an affidavit. The assesse has explained the cause of delay in the application as under: “From: Ramchandra Mangilal Sarathe Date: 24.05.2012 Address: Village, Mathela, Dist

SHRI VIKRAM SINGH PUAR SON & LR OF LATE TUKOJI ROA PUAR,DEWAS vs. THE PR. CIT-1, BHOPAL

The appeal of the assessee is hereby allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12 Vikram Singh Paur, Pr. Cit Son & Legal Heir Of Late Shri Bhopal बनाम/ Tukoji Rao Puar Vs. Dewas (Appellant) (Revenue ) P.A. No.Agdpp8186B Appellant By Shri Girish Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr Date Of Hearing: 27.01.2020 Date Of Pronouncement: 20 .05.2020 आदेश / O R D E R Per Kul Bharat, J.M: This Appeal By The Assessee Is Directed Against Order Of Pr. Cit, Bhopal Dated 18.03.2016 For The Assessment Year

Delay condoned. Heard the learned Senior Counsel appearing for the parties. We do not find any reason to interfere with the impugned judgment(s) passed by the High Court. In view of this, we find no merit in the appeals and special leave petitions. Accordingly, the appeals and special leave petitions are dismissed." [CLPB 12 back side] c. The doctrine

M/S PHOENIX DEVCONS PVT. LTD.,INDORE vs. THE ACIT4 (1), INDORE

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is con- doned the highest that can happen is that a cause would be decided on merits

M/S PHOENIX DEVCONS PVT. LTD.,INDORE vs. THE ACIT4 (1), INDORE

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is con- doned the highest that can happen is that a cause would be decided on merits

M/S PHOENIX DEVCONS PVT. LTD.,INDORE vs. THE ACIT4 (1), INDORE

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is con- doned the highest that can happen is that a cause would be decided on merits

SEWA SAHKARI SAMMITTEE MARYADIT,BEED, MUNDI KHANDWA vs. PCIT-1, INDORE

In the result, appeal by the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisewa Sahkari Sammittee Pr. Cit-2 Maryadit Beed Indore Vs. Beed Mundi Khandwa (Appellant / Assessee) (Revenue) Pan: Aaufs0703N Assessee By Shri Gagan Tiwari, Ar Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 05.10.2023 Date Of Pronouncement 30.10.2023

condone delay) and termination of proceedings.” Accordingly the appeal filed by the assesse on 04.03.2022 is treated as within the limitation. The assesse has raised following grounds: “1. That the order of the Ld. Pr. Commissioner of Income Tax, Indore u/s 263 of the Act is illegal, void and without jurisdiction. 2. That the Ld. Pr. Commissioner of Income

ANDRITZ HYDRO P LTD,BHOPAL vs. PR CIT-1, BHOPAL

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing

condone the delay and admit the appeal for adjudication on merits. 4. Brief facts of the case as culled out from the records are that the return of income for A.Y. 2014-15 was filed on 30.11.2014 declaring income of Rs.18,14,79,168/- which was set off entirely against the brought forward loss

M/S CHOUHAN EDUCATION SOCIETY,BHOPAL vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

section 254 of Income-tax Act, 1961 [“the act”]. 2. The assessee is a society incorporated under M.P. Societies Registration Act, 1973 engaged in imparting education and vocational training. On 31.03.2000, the assessee filed application to Ld. CIT in Form No. 10A for grant of registration u/s 12AA of the Act whereupon the Ld. CIT called for certain details

RAMESH NANJUNDIAH DEVARYASAMUDRAM,JAIPUR vs. INCOME TAX OFFICER 2(1), BHOPAL, BHOPAL

The appeal is hereby DISMISSED AS WITHDRAWN

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2010-11 Ramesh Nanjundiah Ito 2(1) Devaryasamudram, Bhopal 101, Ground Floor, बनाम/ Plot No.7, Pooja Vihar, Vs. Sirsi Road Bishnawal, Jhotwara, S.O. Jaipur (Assessee/Appellant) (Revenue/Respondent) Pan: Adupd0388H Assessee By Shri Manoj Fadnis, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.09.2025 Date Of Pronouncement 26.09.2025

condonation of delay in filing the appeal It is respectfully submitted that there has been a delay of appeal .... days in filing the present For AY 2010-11, an order was passed under section 143(3) by ITO-2(1), Bhopal, on 21-03-2013. The order was appealed before the Ld. CIT(A), who passed an order

DCIT-4(1), INDORE, INDORE vs. MARAL OVERSEAS LTD, KHARGONE

In the result, the “Impugned

Bench: Shri B.M. Biyani & Shri Paresh M Joshideputy Commissioner Of Maral Overseas Ltd. बनाम/ Income Tax- 4(1) Maral Srovar, V & Po, Vs. Indore Khalbujurg, Kasrawad, Khargone, Bhopal (Pan: Aaccm0230B) (Appellant) (Respondent) Assessee By Shri Satyajeet Goyal, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 03.02.2026 Date Of Pronouncement 27.02.2026

254 of the I.T. Act as well as the submissions of the appellant. T ITAT had Page 23 of 56 Maral Overseas Ltd. ITA No. 569/Ind/2025 - A.Y.1992-93 remanded the case for the limited purpose of verification as to whether fresh share capital was linked to the setting up of the project, and if so, the AO was directed to give

M/S BHOPAL DUGDH SANGH SAHAKARI MY.DAIRY PLANT, BHOPAL vs. DCIT -1 (1) ,BHOPAL, BHOPAL

In the result, the appeal of assessee is partly allowed for statistical purposes

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

condoned the delay and proceeded for hearing of the appeal. 3. The assessee submitted return of income declaring a total income of Rs. 5,41,76,780/-. The Ld. AO selected case for scrutiny, issued statutory A.Y. 2012-13 Page 3 of 15 notices and finally completed assessment by passing order u/s 143(3) of the Act whereby the total

AATMARAM BARASKAR,BHOPAL vs. AO WARD 5(3), BHOPAL

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manish Boradaatmaram Baraskar Ito- Ward 5(3) 15, Vrandavan Nagar, Bhopal Ayodhya Bypass, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Agnpb 7088C Assessee By Shri Manoj Fadnis Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.01.2024 Date Of Pronouncement 04.01.2024

section 154 of the Income Tax Act. In the first week of August 2023, I realised that my application for rectification of mistake was not being disposed off and therefore, to safeguard my legal rights I rushed to file the present appeal before Page 2 of 9 ITANo.313/Ind/2023 Aatmaram Baraskar the Hon'ble Tribunal. Due to holidays on 12th, 13th